The parable has been told, and now Jesus offers the application. With authority—I tell you
—he declares that the tax collector is righteous in God's eyes, but the Pharisee is not. This must have been a shock to the first listeners, especially that the Pharisee is left empty-handed. After all, the man had kept the law so meticulously, even going beyond what was asked for. What could possibly be his fault?
Therefore, Jesus gives the rule again (cf. Luke 14:11): Whoever exalts himself will be humbled, and whoever humbles himself will be exalted.
Deep humility before God is incumbent upon us humans. That was what the Pharisee lacked. The tax collector knew this and passionately pleaded for God's mercy. Those who do this will be forgiven. The promise applies to them: The sacrifices of God are a broken spirit; a broken and contrite heart, O God, you will not despise
(Psalm 51:17). Jesus assures us of this again in this parable.
14 I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”